National Archives This is historical material “frozen in time”. The website is no longer updated and links to external websites and some internal pages may not work.

Instructions or information issued by OMB to Federal agencies. These are expected to have a continuing effect of two years or more. To obtain circulars that are not available on-line, please call the Office of Management and Budget’s information line at (202) 395-3080. Choose from one of two options: Circulars arrayed by numerical sequence; or Circulars indexed by major category.

Budget
State and Local Governments
Educational and Non-Profit Institutions
Federal Procurement
Federal Financial Management
Federal Information Resources / Data Collection
Other Special Purpose

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OMB Circulars in Numerical Sequence

OMB Circular A-1, System of Circulars and Bulletins to Executive Departments and Establishments (08/07/1952)

OMB Circular A-4, Regulatory Analysis (09/17/2003) (48 pages, 435 KB)

OMB Circular A-11, Preparation, Submission and Execution of the Budget (Revised 12/23/20) (single file, 852 pages, 10.5 MB)
OMB Circular A-11, Preparation, Submission and Execution of the Budget (individual section files)

OMB Circular A-16, Coordination of Geographic Information, and Related Spatial Data Activities (08/19/2002)

OMB Circular-019, Legislative Coordination and Clearance (09/20/1979)

OMB Circular A-21, Cost Principles for Educational Institutions (05/10/2004) (109 pages, 263 KB)

OMB Circular-025, Transmittal Memorandum #1, User Charges (07/08/1993)

OMB Circular A-34, Instructions on Budget Execution (Rescinded 6/27/2002; superseded by OMB Circular No. A-11, Part 4 (146 pages, 1,034 KB)

OMB Circular-045, Rental and Construction of Government Quarters (11/25/2019)

OMB Circular-050, Audit Follow Up (09/29/1982)

OMB Circular A-76, Performance of Commercial Activities (05/29/2003) including changes made by OMB Memorandum M-07-02 (10/31/2006) (4 pages, 51 KB) and a technical correction made by OMB Memorandum M-03-20 (08/15/2003) (63 pages, 518 KB)

  • Note: Please see OMB Memoranda M-04-12 (1 page, 36 KB), Performance Periods in Public-Private Competitions (April 30, 2004), M-06-13 (5 pages, 42 KB), Competitive Sourcing under Section 842(a) of P.L. 109-115 (April 24, 2006), and M-08-11 (8 pages, 60 KB), Competitive Sourcing Requirements in Division D of Public Law 110-161 (February 20, 2008) when applying the following provisions of OMB Circular A-76: Paragraphs 4.c and 5.d; Attachment B, Paragraphs A.5, C.1.a, C.1.c, D.3.a(7), and D.5.b(3); Attachment C, Paragraphs A.5, A.12, C.3 and Section D.
  • Preamble to the revision to OMB Circular No. A-76, “Performance of Commercial Activities” (05/29/03) (9 pages, 116 KB)

Implementing the FAIR Act

  • Transmittal Memorandum #20 (06/14/1999)  PDF (23 pages, 85 KB)
  • Transmittal Memorandum #21 (04/27/2000) PDF
  • Transmittal Memorandum #22 (08/31/2000) PDF (2 pages, 8 KB)
  • Transmittal Memorandum #23 (03/14/2001) PDF (3 pages, 8 KB)
  • Transmittal Memorandum #24 (02/27/2002) PDF (4 pages, 8 KB)
  • Transmittal Memorandum #25 (03/14/2003) PDF

Proposed Revised OMB Circular A-76 (November 14, 2002) (62 pages, 926 KB) (for agency and public comment)

Docket of Comments to Proposed Revised OMB Circular A-76

  • Historical Circular A-76, Performance of Commercial Activities, (08/04/1983) (Revised 06/14/1999) PDF (8 pages, 29 KB)
  • Supplemental Handbook (77 pages, 968 KB) (04/01/1996) (Revised 06/14/1999)

OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments (05/10/2004)(58 pages, 216 KB)

OMB Circular A-89, Catalog of Federal Domestic Assistance (08/17/1984)

OMB Circular A-94, “Guidelines and Discount Rates for Benefit-Cost Analysis of Federal Programs” (10/29/1992)(22 pages, 78 KB)

OMB Circular-097, Rules and Regulations Permitting Federal Agencies to Provide Specialized or Technical Services to State and Local Units of Government Under Title III of the Intergovernmental Cooperation Act of 1968 (08/29/1969)

OMB Circular A-102, Grants and Cooperative Agreements With State and Local Governments (10/07/1994) (further amended 08/29/1997) (10 pages, 43 KB)

OMB Circular A-108, Federal Agency Responsibilities for Review, Reporting, and Publication under the Privacy Act (45 pages, 273 KB)

OMB Circular A-110; Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations (11/19/1993) (further amended 09/30/1999, Relocated to 2 CFR, Part 215 (32 pages, 243 KB)

OMB Circular A-119, Federal Participation in the Development and Use of Voluntary Consensus Standards and in Conformity Assessment Activities

  • Federal Register Notice on Revision of OMB Circular No. A-119, “Federal Participation in the Development and Use of Voluntary Consensus Standards and in Conformity Assessment Activities” (01/27/2016)
  • OMB Circular A-119, Federal Participation in the Development and Use of Voluntary Consensus Standards and in Conformity Assessment Activities (01/27/2016 – 43 pages, 506 KB)
  • OMB Circular A-119,Transmittal Memorandum, Federal Participation in the Development and Use of Voluntary Standards (02/10/1998)

OMB Circular A-122, Cost Principles for Non-Profit Organizations (05/10/2004)(55 pages, 220 kb), Relocated to 2 CFR, Part 230 (17 pages, 235 KB)

OMB Circular A-123

OMB Circular A-125, was rescinded and replaced by the Prompt Pay regulations at 5 CFR Part 1315

OMB Circular A-126, Improving the Management and Use of Government Aircraft (05/22/1992)

OMB Circular A-127, was rescinded and replaced by Circular No. A-123 Appendix D

OMB Circular A-129, Policies for Federal Credit Programs and Non-Tax Receivables (Revised 01/2013)(52 pages, 3.03 MB)

  • Transmittal Letter PDF (2 pages, 508 KB)
  • Policies for Federal Credit Programs and Non-Tax Receivables PDF (24 pages, 440 KB)
  • Attachment: Write-Off/Close-out Processes for Receivables PDF (1 page, 142 KB)
  • Appendix A: Program Reviews PDF (4 pages, 261 KB)
  • Appendix B: Model Bill Language for Credit Programs PDF (2 pages, 164 KB)
  • Appendix C: Management and Oversight Structures PDF (4 pages, 206 KB)
  • Appendix D: Effective Reporting for Data-Driven Decision Making PDF (8 pages, 1.34 MB)
  • Appendix E: Communications Policies PDF (4 pages, 197 KB)

OMB Circular A-130, Managing Information as a Strategic Resource

OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations (includes revisions published in the Federal Register 06/27/2003 and 06/26/2007) (34 pages, 173 KB)

OMB Circular A-134, Financial Accounting Principles and Standards (05/20/1993)

OMB Circular A-135, Management of Federal Advisory Committees (10/05/1994)

OMB Circular A-136, Financial Reporting Requirements – Revised (8/27/2020) (120 pages, 4.31 MB)

  • OMB Circular A-136, Financial Reporting Requirements – Revised (6/28/2019) (119 pages, 2.32 MB)
  • OMB Circular A-136, Financial Reporting Requirements – Revised (7/30/2018) (123 pages, 2 MB)
  • OMB Circular A-136, Financial Reporting Requirements – Revised (8/15/2017) (124 pages, 2.07 MB)
  • OMB Circular A-136, Financial Reporting Requirements – Revised (10/7/2016) (172 pages, 3.66 MB)
  • OMB Circular A-136, Financial Reporting Requirements – Revised (8/4/2015) (186 pages, 3.48 MB)
  • OMB Circular A-136, Financial Reporting Requirements – Revised (9/18/2014) (183 pages, 1.78 MB)
  • OMB Circular A-136, Financial Reporting Requirements – Revised (10/21/2013) (185 pages, 8.17 MB)
  • OMB Circular A-136, Financial Reporting Requirements – Revised (8/3/2012) (181 pages, 8.15 MB)
  • OMB Circular A-136, Financial Reporting Requirements – Revised (10/27/2011) (182 pages, 6.32 MB)
  • OMB Circular A-136, Financial Reporting Requirements – Revised (09/29/2010) (177 pages, 1.12 MB)
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Budget

Implementing the FAIR Act 

  • Transmittal Memorandum #20 PDF (23 pages, 85 KB) (06/14/1999)
  • Transmittal Memorandum #21 in PDF (04/27/2000)
  • Transmittal Memorandum #22 PDF (2 pages, 8 KB)) (08/31/2000)
  • Transmittal Memorandum #23 PDF (3 pages, 8 KB) (03/14/2001)
  • Transmittal Memorandum #24 PDF (4 pages, 8 KB) (02/27/2002)
  • Transmittal Memorandum #25 PDF (03/14/2003)
  • Proposed Revised OMB Circular A-76 of November 14, 2002, PDF (62 pages, 926 KB) (for agency and public comment)

Docket of Comments to Proposed Revised OMB Circular A-76 (2002)

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State and Local Governments

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Circulars: Educational and Non-Profit Institutions Documents

  • OMB Circular A-133 – Audits of States, Local Governments, and Non-Profit Organizations (06/24/1997, includes revisions published in Federal Register 06/27/03) (33 pages, 127 KB)

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Procurement

  • OMB Circular A-76 (May 29, 2003) including changes made by OMB Memorandum M-07-02 (10/31/2006) (4 pages, 51 KB)and a technical correction made by OMB Memorandum M-03-20 (08/15/2003)(63 pages, 518 KB)

Note: Please see OMB Memoranda M-04-12 (1 page, 36 KB), Performance Periods in Public-Private Competitions (April 30, 2004), M-06-13 (5 pages, 42 KB), Competitive Sourcing under Section 842(a) of P.L. 109-115 (April 24, 2006), and M-08-11 (8 pages, 60 KB), Competitive Sourcing Requirements in Division D of Public Law 110-161 (February 20, 2008) when applying the following provisions of OMB Circular A-76: Paragraphs 4.c and 5.d; Attachment B, Paragraphs A.5, C.1.a, C.1.c, D.3.a(7), and D.5.b(3); Attachment C, Paragraphs A.5, A.12, C.3 and Section D.

Implementing the FAIR Act

  • Transmittal Memorandum #20 (06/14/99) in PDF (23 pages, 85 KB)
  • Transmittal Memorandum #21 (04/27/00) in PDF
  • Transmittal Memorandum #22 (08/31/00) in PDF (2 pages, 8 KB)
  • Transmittal Memorandum #23 (03/14/01) in PDF (3 pages, 8 KB)
  • Transmittal Memorandum #24 (02/27/02) in PDF (4 pages, 8 KB)
  • Transmittal Memorandum #25 (03/14/03) in PDF

Proposed Revised OMB Circular A-76 (November 14, 2002) in PDF (62 pages, 926 KB) (for agency and public comment)

Docket of Comments to Proposed Revised OMB Circular A-76

Historical Circular A-76 – Performance of Commercial Activities

  • Circular A-76 in PDF (8 pages, 29 KB) (Format 08/04/83) (Revised 06/14/99)
  • Supplemental Handbook in PDF (77 pages, 968 KB) (04/01/96) (Revised 06/14/99)

OMB Circular A-123

OMB Circular A-131 – Value Engineering

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Federal Financial Management Documents

NOTE: Final Guidance has been issued that, upon implementation, will supersede requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in 2 C.F.R. Parts 220, 225, 215, and 230); Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up. See final guidance and OMB Policy Statements for more information.

  • OMB Circular A-127 – was rescinded and replaced by Circular No. A-123 Appendix D.
  • OMB Circular A-129 – Policies for Federal Credit Programs and Non-Tax Receivables (Revised 01/2013) PDF (52 pages, 3.03 mb)
    • Transmittal Letter PDF (2 pages, 508 KB)
    • Policies for Federal Credit Programs and Non-Tax Receivables PDF (24 pages, 440 KB)
    • Attachment: Write-Off/Close-out Processes for Receivables PDF (1 page, 142 KB)
    • Appendix A: Program Reviews PDF (4 pages, 261 KB)
    • Appendix B: Model Bill Language for Credit Programs PDF (2 pages, 164 KB)
    • Appendix C: Management and Oversight Structures PDF (4 pages, 206 KB)
    • Appendix D: Effective Reporting for Data-Driven Decision Making PDF (8 pages, 1.34 mb)
    • Appendix E: Communications Policies | PDF (4 pages, 197 KB)
  • OMB Circular A-133 – Audits of States, Local Governments and Non-Profit Organizations (includes revisions published in the Federal Register 06/27/2003 and 06/26/2007) (34 pages, 173 KB)
  • OMB Circular A-134 – Financial Accounting Principles and Standards
  • OMB Circular A-136 – Financial Reporting Requirements – Revised (8/27/2020) (120 pages, 4.31 MB)
    • OMB Circular A-136 – Financial Reporting Requirements – Revised (6/28/2019) (119 pages, 2.32 mb)
    • OMB Circular A-136 – Financial Reporting Requirements – Revised (7/30/2018)(123 pages, 2 mb)/2017) (124 pages, 2.07 mb)
    • OMB Circular A-136 – Financial Reporting Requirements – Revised (8/15
    • OMB Circular A-136 – Financial Reporting Requirements – Revised (10/7/2016) (172 pages, 3.66 mb)
    • OMB Circular A-136 – Financial Reporting Requirements – Revised (8/4/2015) (186 pages, 3.48 mb)
    • OMB Circular A-136 – Financial Reporting Requirements – Revised (09/18/2014) (183 pages, 1.78 mb)
    • OMB Circular A-136 – Financial Reporting Requirements – Revised (10/21/2013) (185 pages, 8.17 mb)
    • OMB Circular A-136 – Financial Reporting Requirements – Revised (8/3/2012) (181 pages, 8.15 mb)
    • OMB Circular A-136 – Financial Reporting Requirements – Revised (10/27/2011) (182 pages, 6.32 mb)
    • OMB Circular A-136 – Financial Reporting Requirements – Revised (09/29/2010) (177 pages, 1.12 mb)
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Federal Information Resources / Data Collection Documents

  • OMB Circular A-16 – Coordination of Geographic Information, and Related Spatial Data Activities
  • OMB Circular A-89 – Federal Domestic Assistance Program Information
  • OMB Circular A-108 – Federal Agency Responsibilities for Review, Reporting, and Publication under the Privacy Act
  • OMB Circular A-130 – Management of Federal Information Resources (23 pages, 92 kb)
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Other Special Purpose

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